فهرست مطالب

International Journal of Business Management and Entrepreneurship
Volume:2 Issue: 5, Autumn 2023

  • تاریخ انتشار: 1402/09/12
  • تعداد عناوین: 6
|
  • Omid Hadi, Morteza Nayeri Pages 1-9

    Management plays a crucial role in maintaining compliance with health and safety regulations and standards in the workplace. It is the responsibility of management to set the tone for a culture of safety and to ensure that all employees understand and follow safety protocols with a sentence to describe the implications for the field. The abstract must not include references, figures or tables. Today, many accidents occur at the community level that accidents have adverse effects on the workers, the productive employee hours and planned production schedules. Occupational accidents and diseases cause immeasurable human suffering to victims and their families, impact negatively on enterprises’ efficiency and productivity, and entail major economic losses for societies as a whole .The costs of occupational injuries and illnesses can be considerable. According to the International Labor Organization, these costs amount to 4 per cent of annual global gross domestic product. These accidents and events have physical and financial costs and it is necessary to properly address and investigate this important issue. Accident costs are associated with injuries and work-related ill-health and can have negative effects such as production losses and increased insurance premiums. Many of these costs are difficult to evaluate, especially from an economic perspective. However, usually the work accidents are analyzed focusing on root cause analysis without giving particular importance to the economic perspective. Prevention of these incidents requires a strong management system. According to this research, accident costs are classified into two categories: 1- Major Cost's 2-Minor Costs. In addition there is a correlation between Management Accounting and Safety Management.

    Keywords: Accident Cost, Management Accounting, Safety investment
  • Hamzeh Haji Molla Hosseini, Seyyed Abbas Borhani Pages 10-19
    Purpose

    The purpose of this study is to know the content characteristics of the articles in issues 1 to 41 of "Financial Accounting Knowledge" magazine.

    Method

    The current research is a qualitative and descriptive research and content analysis technique was used to analyze the data.

    Results

    The findings of the research indicate that 78% of the authors were male and 22% were female. 28% of the authors of assistant professor articles and the rest of the academic levels have obtained a lower position. AlZahra and Tehran universities have been the most active universities in creating works. In terms of subject matter, 49% of the articles were in the field of financial accounting and the rest were in other fields.

    Conclusion

    Examining the gender distribution of the authors of the articles indicates that the role of men is more than 4 times greater than that of women in the production of articles in this magazine. The organizational affiliation of the producers of the printed articles shows that the majority of the authors of the articles of this publication are affiliated with the prestigious scientific centers of the country. The thematic analysis of the articles published in the journal indicates the commitment of the journal to its defined specialized areas. Examining the frequency distribution of the scientific rank of the authors of the articles shows that the assistant professors are in the first position of producing articles, which is probably due to the issues related to the promotion of the professors. Contribution: After about 12 years of this publication, it is necessary to evaluate its activities. The analysis of the content of this publication can provide an objective picture of its existing conditions, and it also shows thematic trends and possible shortcomings in the articles of this publication.

    Keywords: Content analysis, financial accounting knowledge, accounting journals, accounting articles
  • Narmin ESMAEILI, Bulut DULEK Pages 20-27

    The WHO defines quality of life as an individual's perception of their position in relation to their goals, expectations, and concerns, influenced by various factors such as physical health, psychological state, independence, social relationships, personal beliefs, and environment. It encompasses the comfort and satisfaction of people's living conditions. Most research on quality of life focuses on medicine, psychology, and social sciences. The purpose of this research is to investigate the quality of life of the academic staff of the university. In this research, it has been tried to measure the perception of the quality of life with the application made in Urmia and Van Yuzuncu Yil universities. The main question of the research is to investigate the impact of demographic factors on the quality of life of academic staff members of public universities in Iran and Turkey. This research was done with a descriptive-analytical method and a survey method. The quality of life scale of the World Health Organization was used as a data collection method. The statistical population of this research is all the academic staff members of Van Yuzuncu Yil and Urmia universities. Its sampling is 335 people from the scientific staff of public universities of two countries, Iran and Turkey, which was obtained by stratified random sampling, which is of proportional allocation type based on Cochran's formula. As a result of the analysis conducted to investigate the difference between demographic variables (gender, age, marital status and educational title), no difference was observed in the perception of the quality of life of academics working in Urmia and Van Yuzuncu Yil Universities. Also, the examination of the physical health status of the participants showed that the average physical health status of Urmia University faculty members is higher. Similarly, in the examination of the social health status, the average scores of the faculty members of Urmia University were higher than the average scores of the faculty members of Van Yuzuncu Yil University. This study was completed by writing the conclusion section and presenting various suggestions.

    Keywords: Quality of life, Demographic factors, University faculty members, World Health Organization
  • Elham Nouraei, Seyyed AbdolMajid Jalaee, Hamid Kakaei Pages 28-40

    This study has been conducted with the aim of investigating the effect of optimal monetary policies on Exchange Rate Pass-Through with the approach of dynamic systems. The present study is considered as an applied study in terms of the method used. In this study, the dynamic systems approach in Vensim software space has been used to estimate the model. Three scenarios and three policies are defined in this study. A low level of inflation uncertainty is included in scenario one, a medium level of inflation uncertainty in scenario two, and a high level of inflation uncertainty in scenario three. Interest rate changes are included in the first policy, open market operations in the second policy, and liquidity changes in the third policy. According to the results, it is quite evident that the increase in inflation uncertainty from scenario one to scenario three has caused a sharp increase in inflation in the coming years; As a result, it can be said that in a situation where inflationary uncertainty is high, Exchange Rate Pass-Through has been more intense. The policies of liquidity changes have not had a favorable effect on the Exchange Rate Pass-Through and these policies have caused the worsening of the Exchange Rate Pass-Through and a sharp increase in inflation in the Iranian economy. In the second policy of open market operation, it is also evident that the presence of the central bank in the exchange rate market has not improved the exchange rate transition, and this may be due to the central bank's lack of independence from the government's financial policies. The interest rate policy has been more successful in the Exchange Rate Pass-Through than other policies; The results show that it has not worked successfully even in the high level of uncertainty.

    Keywords: exchange rate, Exchange Rate Pass-Through, monetary policy, dynamic systems approach
  • Mehrdad Goleyjani, setayesh Giyah khah, Rasoul Pourfeizollah Pages 41-58

    This study aims to investigate how certain characteristics of auditors are linked to their ability to identify fraud in financial statements. The research involved selecting a sample size of 110 companies from 2013 to 2021 using a systematic method. A descriptive survey was used to gather data, and a regression model was estimated using panel data to analyze multiple regressions. The results of the study indicate that there is a strong association between audit tenure, auditor independence, industry expertise, and the size of the audit firm in the identification of fraud. Audit turnover was found to have a significant negative impact on fraud detection. However, there was no significant association between audit report delays and fraud detection.

    Keywords: Audit Tenure, Auditor Independence, Expertise in The Industry, Size of The Audit Firm, Fraud
  • Hamid Alizadeh, Maedeh Foroughi Pages 59-74

    This paper provides a thorough SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis of leading electronics companies, with a particular emphasis on their adoption and integration of Artificial Intelligence (AI). AI has emerged as a critical factor influencing innovation, operational efficiency, and market competitiveness in the rapidly evolving tech landscape. The research begins by identifying the key players in the electronics industry who are at the cutting edge of AI integration. It then delves into these companies' strengths, such as advanced technological infrastructure, significant R&D investments, and robust intellectual property portfolios that enable AI development and application. The analysis also reveals flaws, such as high research costs, reliance on data, and potential ethical and privacy issues associated with AI deployment. The opportunities discussed include increasing market demand for AI-driven products, the possibility of collaboration and partnerships in AI research, and diversification into new AI-enabled service areas. External challenges such as regulatory hurdles, rapidly changing technology standards, and intense competition from emerging tech startups and established tech giants are discussed in the threats section. Using a strategic framework, this paper assesses how these companies use AI to gain a competitive advantage and adapt to market changes. The analysis also provides predictions for future trends and potential strategies for electronics companies to improve their AI capabilities. The paper concludes with recommendations for stakeholders in the electronics industry to navigate the AI landscape effectively, ensuring long-term growth and innovation.

    Keywords: Strategic SWOT Analysis, Electronics Companies, Artificial intelligence